Exhibit 8.1

Empresas ICA, S.A.B. de C.V.
20-F 2010
Significant Subsidiaries

     The following table sets forth our significant subsidiaries as of December 31, 2010, including the principal activity, country of incorporation, ownership interest and, if different, percentage of voting power held by us:

			Ownership		Voting
	Principal		Interest		Power Held
Subsidiary	Activity	Domicile	(%)		(%)
Constructoras ICA, S.A. de C.V.	Construction	Mexico		100		100
Controladora de Empresas de Vivienda, S.A. de C.V.	Housing development	Mexico		100		100
Controladora de Operaciones de Infraestructura, S.A. de C.V.	Concessions	Mexico		100		100
Ingenieros Civiles Asociados, S.A. de C.V.	Heavy urban and specialized construction	Mexico		100		100
ICA — Fluor Daniel, S. de R.L. de C.V. (A)	Industrial construction	Mexico		51		51
ICA Panama, S.A.	Highway construction concessionaire	Panama		100		100
Grupo Aeroportuario del Centro Norte, S.A.B. de C.V.	Airport operations	Mexico		59		59	(B)
Constructora de Proyectos Hidroelectricos, S.A. de C.V. /Constructora Hidroelectrica La Yesca, S.A. de C.V.	Consortia for the construction of the La Yesca hydroelectric project	Mexico		99		99

(A)	Proportionally consolidated.
(B)	Directly and through our interest in SETA.